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Income Tax (Earnings and Pensions) Act 2003

Changes over time for: Section 103

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Version Superseded: 27/04/2017

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103Method of calculating cash equivalentU.K.
This adran has no associated Nodiadau Esboniadol

(1)The cash equivalent is calculated—

(a)under section 105 if the cost of providing the living accommodation does not exceed £75,000; and

(b)under section 106 if the cost of providing the living accommodation exceeds £75,000.

(2)Section 104 (general rule) sets out how to calculate the cost of providing living accommodation for the purpose of determining whether or not it exceeds £75,000.

(3)In this Chapter—

  • “annual value”,

  • “person involved in providing accommodation”, and

  • “the property”,

  • have the meaning given by sections 110 to 113, and “the taxable period” has the meaning given by section 102(2).

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